ALBERT BUX,the intended administrator of theestate of BUX SHEIK ABDUL KADIR, deceased v THE COMMISSIONER OF ESTATE DUTY

Read the full judgment text of HCED 000001/2005 on BabelCite. This HCED judgment was delivered on 14 February 2006.

1. In valuing an estate for the purposes of estate duty, Estate Duty Ordinance (Cap.111) (EDO) s. 13(1) provides that: